I started a thread regarding alternatives for company initials,
What is now the Mid Hants - over the Alps
S&D also swift and delightful, latterly sabotaged and defeated
LMS - one 'ell of a mess
LNER - the London and Nearly Everywhere else railway
And from Canada, what was formerly the Pacific Great Eastern (now British Columbia) railway
Please Go Easy
Past God's Endurance
Prince George Eventually
Long-suffering rail users have all over the world and since forever, had fun with railway undertakings initials. A few more such:
Stratford-on-Avon & Midland Junction: Slow, Mouldy and Jolting
In Ireland Sligo, Leitrim & Northern Counties: Slow, Late, and Never Coming
Also across the pond, to go with your Pacific Great Eastern
US local lines
Leavenworth, Kansas & Western: Look, Kuss, and Wait
St. Johnsbury & Lake Champlain: St. Jesus and Late Coming
Further south, the originally US-owned-and-operated Guayaquil & Quito railroad through the Andes in Ecuador, used its initials to style itself in a self-congratulatory way, the Good and Quick. Decades later, when the railroad was long nationalised, run-down, and taking a beating from road competition; someone suggested that a better nickname would be the Grotty and Quaint.
And a bit of a macabre one from France: of the French big pre-nationalisation companies, the Paris Lyon Méditerranée was generally acknowledged as the most stylish, dashing, and innovative, with the fastest schedules unfortunately, it also had the worst safety record. Cynical passengers liked to suggest that the railways initials PLM, really stood for Pour Les Morts for the dead.
(Ive always been tickled by the Pacific Great Eastern Railways title it being about as far west in Canada, as you can get ! I gather that this totally non-geographical naming, originated from the undertakings having financial backing in its beginnings, from Britains Great Eastern Railway or associates thereof.)